Rate Breakdown

Property taxes in Navajo County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Navajo County

In Navajo County, property taxes are based on the assessed value of real and personal property as determined by the County Assessor’s Office. Each year, the assessor evaluates market trends, recent sales, and improvements to assign a taxable “assessed value,” which is typically 100 % of the market value for residential properties and varies for commercial or agricultural land. Once the assessed value is finalized, the County Treasurer applies the applicable millage rates—expressed as dollars per $1,000 of assessed value—to calculate the tax bill. For the 2024‑2025 fiscal year, the combined county‑wide millage rate is approximately 34.25 mills, but individual districts (school, fire, water, etc.) may add additional mills, resulting in a final rate that can differ from one parcel to another.

Available Exemptions

Arizona law provides several exemptions that can reduce a homeowner’s taxable base in Navajo County. Qualifying owners should file the appropriate exemption forms with the County Assessor before the annual deadline (typically early March).

• Homestead Exemption – Reduces the assessed value of a primary residence by up to $150,000, resulting in lower tax liability.
• Senior Citizen Exemption – Residents 65 years or older may receive an additional $1,000 reduction in assessed value, plus potential “circuit breaker” credits if taxes exceed a certain percentage of income.
• Disability Exemption – Individuals with qualifying physical or mental disabilities can claim a $150,000 reduction, similar to the homestead exemption.
• Veteran Exemption – Honorable discharge veterans (and certain surviving spouses) may receive a $150,000 reduction; armed‑service or disabled veterans may qualify for extra credits.

All exemptions are cumulative where permitted, and documentation (proof of age, disability, military service, etc.) must accompany the application.

Payment Schedule & Deadlines

Property taxes in Navajo County are payable in two installments:

• First installment: Due October 1, covering the first half of the fiscal year.
• Second installment: Due March 1, covering the remainder of the fiscal year.

Taxpayers may also elect to pay the full amount in a single lump‑sum before the first due date to avoid any additional fees. Late payments incur a statutory penalty of 5 % of the unpaid balance, plus interest calculated at the current state rate. Persistent delinquency can result in a tax lien, possible tax‑sale auction, and a negative impact on credit reports.

Appealing Your Assessment

If you believe your property has been over‑assessed, Navajo County offers a structured appeals process:

• Step 1 – Notice of Appeal: File a written appeal with the County Assessor’s Office within 30 days of receiving the assessment notice.
• Step 2 – Documentation: Submit supporting evidence such as recent comparable sales, appraisals, or photographs of property condition.
• Step 3 – Hearing: A hearing will be scheduled before the Board of Equalization, where you may present your case in person or via a qualified representative.
• Step 4 – Decision: The board issues a written decision within 60 days. If the decision is unfavorable, you may appeal to the Arizona Tax Court.

Throughout the process, maintaining clear records and meeting all filing deadlines is essential for a successful challenge.